Can I ask assistance on choosing the correct tablet?

Ok I have been research tablets over the last two weeks and still having issues picking the correct model / reseller. This will be a holiday gift for my wife as she wanted an iPad but I'd rather save the $$ and get an android tablet. If possbile could I get some recommendation. Through my research I have a list of MUSTS & MAYBES:

MUSTS:
8"+
Multi-touch screen
Cortex Proc.
512mb
Android 2.2
Market

MAYBES:
GPS
Bluetooth

I've had my eye on the Herotab MID816, but it seems merimobiles keeps pushing back in-stock date. It's also the first run, and I've been warned with China builds to wait for the second run. I've also been looking at the A81G/E+, as you can see I'd like to stay under $250 shipped. If you can help my wife and I would greatly appreciate it.

Squeeky